# ASC 840-30-S55: Leases — Capital Leases — SEC 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/30/#sec-55-implementation-guidance-and-illustrations)

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## ASC 840-30-S55: SEC 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/840/30/#sec-55-implementation-guidance-and-illustrations)

SEC content: yes

##### [840-30-S55-1](https://asc.understandingaccounting.org/asc/840/30/#840-30-S55-1)

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[Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/)